John O'Hanlon

Lancaster University Management School

Professor

The Management School

Lancaster LA1 4YX

United Kingdom

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 13,707

in Total Papers Downloads

4,277

SSRN CITATIONS
Rank 20,461

SSRN RANKINGS

Top 20,461

in Total Papers Citations

9

CROSSREF CITATIONS

40

Scholarly Papers (18)

1.

Residual Income and Value-Creation: The Missing Link

Number of pages: 36 Posted: 26 Mar 2001
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 1,240 (19,495)
Citation 13

Abstract:

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Residual income; EVA; Valuation; Performance measurement

2.

Residual Income Valuation: Are Inflation Adjustments Necessary?

Number of pages: 28 Posted: 18 Feb 2003
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 753 (39,837)
Citation 2

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equity valuation, residual income, inflation

3.

Conservative Accounting and Linear Information Valuation Models

Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006
Number of pages: 43 Posted: 13 Nov 2005
Young-Soo Choi, John O'Hanlon and Peter F. Pope
Sungkyunkwan University, Lancaster University Management School and Bocconi University
Downloads 713 (42,885)
Citation 2

Abstract:

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Accounting, Capital markets, Valuation models, Linear information models

4.

Error in Constant Growth Accounting Valuation Models

Number of pages: 20 Posted: 07 Nov 2005
Richard P. Brief, John O'Hanlon and Ken V. Peasnell
New York University, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 541 (61,304)
Citation 1

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parameterized valuation models, non vanishing terminal value, RIV, AEG

5.

Stock Returns, Earnings Classification and Persistence

WP 98/002
Number of pages: 8 Posted: 03 Mar 1998
Ser-Huang Poon, Robert A. Yaansah and John O'Hanlon
Alliance Manchester Business School, University of Manchester, University of Saskatchewan - College of Commerce and Lancaster University Management School
Downloads 467 (73,575)
Citation 1

Abstract:

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6.

Did Loan-Loss Provisioning by UK Banks Become More Timely or Less Timely after Adoption of IAS 39?

Number of pages: 43 Posted: 05 Aug 2011
John O'Hanlon
Lancaster University Management School
Downloads 281 (130,450)

Abstract:

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accounting, bank accounting, loan-loss provisioning, impairment, incurred loss

7.

Expected-Loss-Based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009-2016

Number of pages: 63 Posted: 02 Jul 2016
Noor Hashim, Weijia Li and John O'Hanlon
Lancaster University Management School, Lancaster University Management School and Lancaster University Management School
Downloads 225 (162,727)
Citation 4

Abstract:

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financial instruments, impairment, expected-loss, loan losses, IFRS 9

8.

Dirty Surplus Accounting Flows and Valuation Errors

Abacus, Vol. 42, No. 3-4, pp. 302-344, September 2006
Number of pages: 43 Posted: 17 Oct 2006
Helena Isidro, John O'Hanlon and Steven Young
ISCTE-IUL Instituto Universitario de Lisboa, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 29 (555,849)
Citation 1
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9.

Discussion of a UK Test of an Inflation-Adjusted Ohlson Model

Number of pages: 7 Posted: 28 Apr 2005
John O'Hanlon
Lancaster University Management School
Downloads 26 (573,930)
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10.

Financial Distress and the Earnings‐Sensitivity‐Difference Measure of Conservatism

Abacus, Vol. 47, Issue 3, pp. 284-314, 2011
Number of pages: 31 Posted: 07 Sep 2011
affiliation not provided to SSRN, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 2 (748,973)
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Accounting, Asymmetric timeliness, Conditional conservatism, Conservatism, Financial distress

11.

The Informativeness of US Banks' Statements of Cash Flows

Journal of Accounting Literature (2019)
Posted: 24 Feb 2015 Last Revised: 07 Mar 2019
Zhan Gao, Weijia Li and John O'Hanlon
Lancaster University, Lancaster University Management School and Lancaster University Management School

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statement of cash flows; banks; value relevance; distress prediction

12.

The Basu Measure as an Indicator of Conditional Conservatism: Evidence from U.K. Earnings Components

European Accounting Review, Forthcoming
Posted: 14 May 2013
National Taiwan University, Lancaster University Management School and Lancaster University - Department of Accounting and Finance

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Accounting, Conservatism, Conditional conservatism, Asymmetric timeliness, Basu (1997), Earnings components

13.

Clean Surplus Residual Income and Earnings Based Valuation Models

Posted: 09 Aug 1999
John O'Hanlon
Lancaster University Management School

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Wall Street's Contribution to Management Accounting: The Stern Stewart Eva Financial Management System

Lancaster University Working Paper WP 98/011
Posted: 03 Sep 1998
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance

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Wall Street's Contribution to Management Accounting: The Stern Stewart Eva Financial Management System

Posted: 03 Nov 1998
John O'Hanlon and Ken V. Peasnell
Lancaster University Management School and Lancaster University - Department of Accounting and Finance

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15.

The Time Series Properties of the Components of Clean Surplus Earnings: UK Evidence

Working Paper No. 95/005
Posted: 26 Feb 1998
John O'Hanlon
Lancaster University Management School

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16.

Estimating the Equity Risk Premium Using Accounting Fundamentals

WP 97/003
Posted: 26 Sep 1997
John O'Hanlon and Anthony Steele
Lancaster University Management School and University of Warwick - Warwick Business School (Deceased)

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17.

Does Dirty Surplus Accounting Conceal the Facts?

Posted: 02 Dec 1996
John O'Hanlon and Peter F. Pope
Lancaster University Management School and Bocconi University

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18.

An Earnings Based Valuation Model in the Presence of Sustained Competitive Advantage

Posted: 28 Oct 1996
John O'Hanlon
Lancaster University Management School

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